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    <title>ANY SERVICE WHICH IS APPARENTLY COVERED BY PARAMETERS OF INCLUSIVE PART OF DEFINITION OF &#039;INPUT SERVICE&#039; SHOULD ALSO SATISFY QUINTESSENTIAL REQUIREMENT OF MAIN PART OF DEFINITION</title>
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    <description>The definition of input service must be read as a whole: services listed in the inclusive part must also satisfy the main-part requirement that they be used, directly or indirectly, in or in relation to the manufacture of final products or the clearance of such products. Accordingly, services provided outside factory premises must establish a nexus to manufacture or clearance to qualify for CENVAT credit.</description>
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